HOUSING DECISIONS AND THE UNITED-STATES INCOME-TAX - ECONOMETRIC-ANALYSIS

被引:225
作者
ROSEN, HS [1 ]
机构
[1] HEBREW UNIV JERUSALEM,INST ADV STUDIES,JERUSALEM 91000,ISRAEL
关键词
D O I
10.1016/0047-2727(79)90042-2
中图分类号
F [经济];
学科分类号
02 ;
摘要
This paper examines the effects of the current income tax treatment of owner-occupied housing on the quantity of housing consumed and on the tenure choice by various groups. Cross-sectional data for 1970 are used to estimate jointly tenure choice and housing demand equations. The equations' parameters are used to assess the efficiency and equity implications of the relevant tax law provisions. © 1979.
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页码:1 / 23
页数:23
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